UANHIGH SIGNALFINANCIAL10-K

UAN experienced a massive 300% spike in interest expense alongside strong revenue and earnings growth, indicating significant new debt financing or refinancing at higher rates.

The dramatic increase in interest expense from $15.7M to $62.9M suggests UAN either took on substantial new debt or refinanced existing debt at much higher rates, which could significantly impact future cash flows and debt service capacity. Despite this concerning development, the company demonstrated strong operational performance with 15% revenue growth and 62% net income growth, suggesting the underlying fertilizer business remains robust.

Comparing 2026-02-18 vs 2025-02-19View on EDGAR →
FINANCIAL ANALYSIS

UAN delivered strong top-line growth with revenue increasing 15.4% to $606M and operating income rising 42.4% to $128.7M, demonstrating solid operational performance in the nitrogen fertilizer market. However, the company's financial profile shifted dramatically with interest expense exploding nearly 300% to $62.9M, likely from new debt financing, while cash declined 24% to $69.2M. Despite the massive interest expense increase, net income still grew 62% to $98.7M, indicating the underlying business generated sufficient cash flow to absorb the higher financing costs while maintaining profitability.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+299.7%
$15.7M$62.9M

Interest expense surged 299.7% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
+62%
$60.9M$98.7M

Net income grew 62% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+42.4%
$90.4M$128.7M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Cash & Equivalents
Balance Sheet
-23.8%
$90.9M$69.2M

Cash decreased 23.8% — monitor burn rate and upcoming capital needs.

SG&A Expense
P&L
+18.2%
$28.4M$33.6M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Revenue
P&L
+15.4%
$525.3M$606.0M

Revenue growing 15.4% — solid top-line momentum, watch margins for quality of growth.

Current Liabilities
Balance Sheet
-13.1%
$111.3M$96.8M

Current liabilities reduced — improved short-term financial position and working capital health.

LANGUAGE CHANGES
NEW — 2026-02-18
PRIOR — 2025-02-19
ADDED
As of February 13, 2026, there were 10,569,637 of the registrant s common units outstanding.
Directors, Executive Officers and Corporate Governance 75 Item 1A.
Organizational Structure and Related Ownership In April 2011, CVR Partners common units began trading on the New York Stock Exchange ( NYSE ) under the symbol UAN .
The following chart illustrates the organizational structure of the Partnership as of December 31, 2025.
Facilities Coffeyville Facility - We own and operate a nitrogen fertilizer production facility in Coffeyville, Kansas that includes a gasifier complex having a capacity of 89 million standard cubic feet per day of hydrogen, a 1,300 ton per day capacity ammonia unit and a 3,100 ton per day capacity UAN unit.
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REMOVED
As of February 14, 2025, there were 10,569,637 of the registrant s common units outstanding.
Directors, Executive Officers and Corporate Governance 77 Item 1A.
Spot market A market in which commodities are bought and sold for cash and delivered immediately.
Icahn or his affiliates; our ability to issue securities or obtain financing at favorable rates or at all; bank failures or other events affecting financial institutions; changes in tax and other law, regulations and policies; impact of potential runoff of water containing nitrogen based fertilizer into waterways and regulatory or legal actions in response thereto; changes in our treatment as a partnership for U.S.
federal income or state tax purposes; rulings, judgments or settlements in litigation, tax or other legal or regulatory matters; risks related to potential strategic transactions involving the Partnership, or interests therein, in which CVR Energy and its controlling shareholder or others may participate; the cost and value of payouts under or in connection with our equity and non-equity incentive plans; our ability to procure or recover under our insurance policies for damages or losses in full or at all; and labor supply shortages, labor difficulties, labor disputes or strikes .
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